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Practice Inspection Committee


The Practice Inspection Committee assesses the compliance with professional standards of all full- and part-time practising offices as they relate to the performance of assurance, compilation and other specified engagements covered in the CPA Canada Handbook – Assurance, and the relevant portions of the CPA Ontario Member's Handbook, and takes appropriate follow-up or remedial action in instances of non-compliance.


The committee’s volunteer membership comprises between 15 and 20 members, including a Chair, who are in public practice.  Many of the members are at the partner level (or equivalent),  have been members in good standing for greater than 10 years and who a Public Accounting License.  Committee members are appointed by Council each year; membership aims to be representative of the membership geographically and by size of practice (i.e., including local, regional and national firms).  The initial term of appointment is one year, with eligibility for reappointment to a three-year term followed by two possible one-year terms (i.e., to a maximum of six years).


The committee year begins with an orientation session for new members in September and runs from September to the following April. The committee presently meets four times per year – late September, late November, late January and early April.

Inspection Process

All full and part-time practices are inspected at least once every three years. Practising offices selected for inspection are required to submit a practice inspection planning questionnaire.  Inspections are then assigned to either one or more full-time (staff) or part-time (contract) inspectors who, with the use of standardized questionnaires, assess an office’s compliance with professional standards as they relate to the performance of assurance and compilation engagements.  The inspection reports resulting from these assessments are then reviewed in detail by other senior inspectors to ensure consistency in presentation and content prior to being sent to one or more committee members for their review and determination of any action to be taken.  Where some further action is recommended, the full committee reviews the inspection report at one of its meetings.

Committee Expenses

CPA Ontario reimburses committee members for travel expenses including (as required) mileage, train or plane fares, meals and accommodation incurred on committee business.

How to Apply

We are not presently seeking applicants for the committee, as all available positions have been filled.  If you are presently a member in good standing of CPA Ontario in a public accounting practice that includes audit, review and compilation engagements and hold a Public Accounting Licence, please complete and submit this application form (secure log-in page) for consideration as positions become available. Unless applicants indicate otherwise, applications will be kept on file for two years for use in later committee years. While we appreciate the interest shown by all applicants, only those short-listed for possible committee membership will be contacted.